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884 XBRL (EXTENSIBLEBUSINESSREPORTINGLANGUAGE): BUSINESSREPORTING WITHXMLXML Extensible Markup Language. XML was invented
by adopting the key functions of SGML while exclud-
ing the less essential ones. It is extensible because the
language can be extended by anyone who wants to cre-
ate additional tags for new and unforeseen purposes.
It is a markup language because XML is a method of
tagging information using accepted rules and formats
to give definition to text and symbols.
XML Schema An XML-based alternative to a DTD to de-
scribe the structure, content and semantics of an XML
document.
XSLT Extensible Stylesheet Language Transformations,
a style sheet language designed specifically for use
with XML. XSLT can transform XML into other doc-
uments, such as HTML or database, filter and sort
XML data, format XML data, add or remove elements
into/from the output file, and rearrange and sort the
element.CROSS REFERENCES
See Cascading Style Sheets (CSS); Extensible Markup
Language (XML); Extensible Stylesheet Language (XSL);
HTML/XHTML (HyperText Markup Language/Extensible
HyperText Markup Language); Public Accounting Firms.REFERENCES
APRA (n.d.). Retrieved April 29, 2003, from http://www.
apra.gov.au/
Boritz, J. E., & No, W. G. (2002).Assurance reporting with
XML: XARL (extensible assurance reporting language).
Manuscript, University of Waterloo, Center for Infor-
mation System Assurance.
Clark, J. (n.d.). Comparison of SGML and XML. Retrieved
April 29, 2003, from http://www.w3.org/TR/NOTE-
sgml-xml-971215.html
ebXML (n.d.). Retrieved April 29, 2003, from http://www.
ebxml.org/
Fin XML (n.d.). Retrieved April 29, 2003, from http://www.
finxml.org/
FIX (n.d.). Retrieved April 29, 2003, from http://www.
fixprotocol.org/
FpML (n.d.). FpML: The XML standard for swaps, deriva-
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from http://www.fpml.org/
Microsoft (n.d.). MSFT investor relations. Retrieved
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Open Financial Exchange (n.d.). Retrieved April 29, 2003,
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Smith, M. (1996). Complex typography: How an early
printer eliminated the scribes’ red.Typography Papers,
1 , 75–92.
Web Design Group (n.d.). Linking style sheets to HTML.
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com/reference/css/style-html.html
W3C (n.d.a). XML Linking Language (XLink) version
1.0. Retrieved April 29, 2003, from http://www.w3.org/
TR/xlink/
W3C (n.d.b). XML schema. Retrieved April 29, 2003, from
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W3C (n.d.c). Cascading Style Sheets. Retrieved April 29,
2003, from http://www.w3.org/style/cssW3C (n.d.d). Extensible Stylesheet Language (XSL) ver-
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org/TR/xsl/
XBRL Home Page (2000). Retrieved August, 2001, from
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XMLEDI (n.d.). Retrieved April 29, 2003, from http://
http://www.xmledi-group.org/FURTHER READING
Bosak, J. (1997).XML, Java, and the future of the Web.
Retrieved May 12, 2002, from http://www.xml.com/
pub/a/w3j/s3.bosak.html
Bosak, J., & Bray, T. (1999).XML and the second generation
Web. Retrieved January, 2002, from http://www.sciam.
com / article.cfm? articleID = 0008C786-91DB-1CD6-
B4A8809EC588EEDF
Floyd, M. (1998). A Conversation with Charles F.
Goldfarb. Retrieved January, 2002, from http://www.
webtechniques.com/archives/1998/11/beyo/
Halfhill, T. R. (1999).XML: the next big thing. Retrieved
February, 2002, from http:// http://domino.research.
ibm.com/comm/wwwrthinkresearch.nsf/pages/xml199.
html
Harold, E. R. (2001).XML Bible 2nd Edition. New York:
John Wiley & Sons.
Hoffman, C., Kurt, C., & Koreto, R. J. (1999).The XML
files. Retrieved January, 2002, from http://www.aicpa.
org/pubs/jofa/may1999/hoffman.htm
Hoffman, C., & Strand, C. (2001).XBRL essentials.New
York: AICPA.
MSDN Library (2001).XML tutorial. Retrieved March,
2002, from http://msdn.microsoft.com/library/default.
asp?url= /library / en-us / xmlsdk30/htm/xmtutxmltutor
ial.asp
MSDN online Web Workshop (2001).XML (extensible
markup language).Retrieved April, 2002, from http://
msdn.microsoft.com/xml/general/index.htm
The CoverPages (1999). AICPA, Information Technol-
ogy Companies, and Five Largest Accounting and
Professional Service Firms Join Forces in Developing
XML-Based Financial Reporting Language. Retrieved
February 18, 2002, from http://xml.coverpages.org/
xfrmlAnn.html
Schatz, B. R. (1997). Information retrieval in digital
libraries: Bringing search to the net.Science, 275,
327–334Retrieved March 11, 2003, from http://www.
canis.uiuc.edu/archive/papers/science-irdl-journal.pdf
Schmidt, W. C., & Cohen, E. E. (1999).A better language
for utilizing the Web. Retrieved February, 2002, from
http://www.nysscpa.org/cpajournal/f201199m.html
Watson, L. A., McGuire, B. L., & Cohen, E. E. (2000).
Looking at business reports through XBRL-tinted
glasses. Retrieved April, 2002, from http://www.
strategicfinancemag.com/2000/09g.htm
W3C (1999). XML in 10 points. Retrieved February,
2002, from http://www.w3.org/XML/1999/XML-in-10-
points.html
XBRL Home Page (2000).Overview/facts sheet. Retrieved
August, 2001, from http://www.xbrl.org/Faq.htm
XBRL Home Page (2000).Financial reporting for com-
mercial and industrial gompanies, US GAAP. Retrieved